Legal Opinion
Commissioner of Internal Revenue v. Liberty Bank & Trust Co.
Court of Appeals for the Sixth Circuit
Decided May 12, 1932No. 5780, 5867Published
1Opinion of the Court
59 F.2d 320 (1932)
COMMISSIONER OF INTERNAL REVENUE
v.
LIBERTY BANK & TRUST CO.
LIBERTY BANK & TRUST CO.
v.
COMMISSIONER OF INTERNAL REVENUE.
Nos. 5780, 5867.
Circuit Court of Appeals, Sixth Circuit.
May 12, 1932.
G. A. Youngquist, Ass't Atty. Gen. (Sewall Key, Hayner N. Larson, C. M. Charest, and Prew Savoy, all of Washington, D. C.), for Commissioner.
George M. Morris, of Washington, D. C. (KixMiller, Baar & Morris, of Washington, D. C., on the brief), for Liberty Bank.
W. A. Sutherland, of Atlanta, Ga., amicus curiæ.
Before MOORMAN, HICKS and HICKENLOOPER, Circuit Judges.
MOORMAN, Circuit Judge.
Petitions…
2Cases cited69 opinions
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Muskrat v. United StatesSupreme Court of the United States · 1911
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